UC BERKELEY RESERVE ANALYSIS PROJECT GUIDELINES

Transcription

1 UC BERKELEY RESERVE ANALYSIS PROJECT GUIDELINES This dcument prvides guidance t Divisins fr the FY18 Reserve Analysis prject, including detailed guidelines n hw t fill ut templates, key dates, cntextual infrmatin, and links t ther tls and resurces. Page 1

2 UC Berkeley Reserve Analysis Prject Guidelines Updated: 9/26/2017 UCB Reserve Analysis Guidelines 1. Overview and Gals The purpse f this dcument is t prvide guidance fr the FY18 Reserve Analysis prject, including detailed guidelines n hw t fill ut templates, key dates, cntextual infrmatin, and links t ther tls and resurces. a. Purpse The purpse f the Reserves Analysis prject is t partner with Divisins and L4 Departments acrss campus t review existing resurces t prvide transparency int campus reserve balances and enable their use fr investment in ur highest pririties. Reserves are funds that are set aside fr future use in day t day peratins (primary reserves) r fr meeting emergency liquidity requirements (secndary reserves). Maintaining adequate reserves is essential t achieving financial stability as they can prvide a hedge against unexpected deficits and pprtunities fr strategic investments. Understanding ur existing balances will help us determine if we have apprpriate reserves acrss campus, allwing us t better manage ur financial psitin and respnd apprpriately t requests frm UCOP and gvernment agencies. This prject establishes standard guidance and unifrmity in prviding infrmatin abut ur existing balances. b. Gals Each Divisin will be prvided with pre-ppulated templates utlining existing balances fr each f their L4 Departments. The balances shuld be classified accrding t defined categries and usage (definitins and examples prvided). The balances will be then summarized by fund bucket and categry fr each L4 Department. The DFLs fr each Divisin will gather and cnslidate the infrmatin and return it t the Reserve Analysis Prject Team. The Reserve Analysis Prject Team will cmpile the results int a master spreadsheet fr further analysis. Findings will be cmmunicated back ut t the campus nce the analysis is finalized. 2. Timeline Time Milestne Level Activity 9/26 Present Prject Guidelines and Templates at DFL Frum Reserve Analysis Prject Team T prvide clarity n the prject gals, help with the interpretatin f fund categries and usage, and walk the DFLs/Analysts thrugh the templates 9/26 9/27 Send Pre-ppulated Templates t DFLs Reserve Analysis Prject Team Templates will be created centrally and distributed ut t each f the DFLs; the Divisin template will include templates fr each Department 09/26 10/24 DFLs Distribute Templates t Departments and/r Cllect Data frm Departments t fill in Templates DFLs DFLs will be respnsible fr either distributing the templates t each f their Department Managers fr ppulatin and/r cnsulting with their Department Managers t ppulate the templates and then cnslidate the data t return t the prject team 10/24 10/24 11/22 11/27 DFLs Submit Cmpleted Templates Cnslidate Infrmatin int a Master Spreadsheet, Analyze Data and Dcument Findings Cmmunicate Results t Campus DFLs Reserve Analysis Prject Team Campus DFLs return cmpleted templates t the prject team Master Spreadsheet will include detail by Divisin, Department, Fund, CF1, CF2, Fund Categry and Usage that can be pivted and analyzed t prvide transparency int campus reserve balances Findings will be cmmunicated back ut t the campus via Page 2

3 UC Berkeley Reserve Analysis Prject Guidelines Updated: 9/26/ General Guidelines When appraching this analysis, it is imprtant t keep in mind the perspective/lens frm which the balances are being viewed. The analysis seeks t review balances frm the L4 Department perspective in terms f the usage and management f funds including cmmitments made and payment bligatins wed by the Department. The analysis is lking at beginning balances as f July 1, and is based n cmmitments apprved as f 06/30/2017. Prjected r anticipated funds that are nt currently included in yur balances as f July 1, 2017 shuld nt be cnsidered. Cmmitments r knwn bligatins that were nt apprved as f 06/30/2017 shuld nt be treated as bligatins as it relates t these balances. Befre categrizing the data, please take the time t fully understand the definitins f each fund categry and fund usage, and hw they relate t the funds in yur Department. Fund categry and fund usage are separate and distinct. It is imprtant t first identify the fund categry and then identify the usage. These guidelines and included examples are designed t prvide general expectatins fr each classificatin. They d nt capture every situatin that may exist n campus, but ur hpe is t prvide as much guidance as pssible. 4. Templates Each Reserve Analysis Prject template will cnsist f a SmartView Summary, a BAIRS Supprt Schedule, and FFE data by Divisin and L4 Department. a. SmartView Summary The SmartView Summary is a high-level summary f yur resurces by fund bucket and fund categry. The data is brken ut by ending balances and FFE data and includes sme high-level ratis f existing balances as a percentage f ttal expenses. The SmartView Summary serves as an fficial submissin f the fund categries by Divisin/L4 Department and als serves as a duble check f the ttal amunts included in the BAIRS schedule based n the user-defined fund categry that yu will ppulate. Each template will include a SmartView Summary fr the Divisin and each f its L4 Departments. T assist yu in filling ut the summarized data in the SmartView Summary tab, we will share a sample pivt table and preppulate the Divisin s SmartView Summary tab with frmulas linking back t data in the pivt table. Nte: The signage included n this schedule is in Financial Statement frmat (CalPlanning) which is different frm BAIRS. b. BAIRS Supprt Schedule The BAIRS Supprt Schedule is where users will spend mst f their time reviewing fund data fr existing balances. This schedule includes pre-ppulated data and user defined fields. Each template will include a BAIRS Supprt Schedule fr the Divisin and each f its L4 Departments. The pre-ppulated data and user-defined fields included in the BAIRS Supprt Schedule are included belw. Pre-Ppulated Data L3 Nde L3 Descriptin L4 Nde L4 Descriptin DeptID (frmerly knwn as Org ID) DeptID Descriptin 1 Fr data management purpses, accunt Prir Year Ending balances in Perid 0 fr FY was used t pull the data in the BAIRS supprt schedule. FFE data represents the market value as f 06/30/2017. Page 3

4 UC Berkeley Reserve Analysis Prject Guidelines Updated: 9/26/2017 Fund Bucket (Current Funds Excluding Cntracts & Grants) based n the CalPlan fund hierarchy 2 Unrestricted Funds Designated Restricted Gift Funds Restricted Endwments and FFEs Funds CF1 (frmerly knwn as Prject Cde) CF1 Descriptin CF2 (frmerly knwn as Flex Cde) CF2 Descriptin CADS Purpse as defined by CADS/dnr, nly available fr philanthrpy funds CADS Sub-Purpse as defined by CADS/dnr, nly available fr philanthrpy funds FY Beginning Balance fr FY18 3 (debit/credit {BAIRS} frmat) User-Defined Fields Fund Categry (defined belw) Fund Usage (defined belw) Ntes prvided t allw users the pprtunity t prvide any necessary data related t large balances that may nt fit int ne fund categry and need t be brken up. Mdificatins related t the ntes will be made as part f the campus level review This schedule has been pre-srted by L4 Department, DeptID and Fund. Please feel free t srt the data in this schedule as needed t help yu analyze yur funds. Sme Departments grup faculty funds by DeptID and/r CF1 and/r CF2. This schedule is meant t be used as a wrking dcument t help yu cmplete this exercise. Fr additinal infrmatin n the gift funds included in this schedule, BAIRS users can access the BAIRS 008. GL Sum By Chartfields Md C&G Reprt: Gift and Endwment Funds Only View Reprt. This reprt prvides fund terms fr private philanthrpy funds n yur ledger. Here is a Jb Aid fr assistance: c. FFE Data Schedule The FFE Data Schedule includes detailed infrmatin related t Funds Functining as Endwments (FFEs) by Divisin and L4 Department. The schedule includes pre-ppulated data and user defined fields. The preppulated data includes the market value f the FFEs, CADS Primary Purpse and Sub-Purpse, Fund Terms and ther relevant data and the user-defined categries are the same nes included abve fr the BAIRS Supprt Schedule. Nte that the fund categry and fund usage made fr the payuts funds included in the BAIRS Supprt Schedule d nt necessarily need t match the fund categry and usage fr the market value f the FFE assciated with the payut funds. 5. Definitins Fund Categry Unusable This categry includes restricted fund balances that are nt readily available fr use by the Department in the freseeable future (within the next 5 years) because they are highly restrictive. This categry als included funds that are difficult t spend due t administrative burdens (small payuts r existing balances). 2 Fund Bucket classificatins (Unrestricted/Restricted) are based n hw funds are viewed at the campus level. As the funds are distributed thrughut the rganizatin, the level f restrictin may change, but the classificatin will remain. 3 File will als cntain hidden fields fr FY thrugh FY beginning balances. This data is included fr reference nly and may be utilized t understand trend data. The fcus f the categrizatin f fund balances is fr FY beginning balances nly. Page 4

5 UC Berkeley Reserve Analysis Prject Guidelines Updated: 9/26/2017 Please nte that the private philanthrpy funds included here shuld be funds that yu have been actively trying t spend dwn (see Appendix A fr sme private philanthrpy spending tips). Data included in this categry will be shared with University Develpment & Alumni Relatins s the campus can wrk with individual units t mnitr these funds and take steps t reduce these balances. Examples Current fund balance that has been $5.16 fr years and the Department has been unable t use A fund that is fr a Department, Center, area f study, purpse, etc. that n lnger exists Accumulated funds frm the payut f an endwment r FFE that is larger than yu can spend within a year and that cntinue t accumulate year after year; funds in the ending balance represent the funding frm the payut that yu are cntinually unable t spend are cnsidered unusable Cmmitted Obligatins External This categry includes funding that has already been cmmitted and set aside t cver planned perating and capital expenses assciated with external vendrs, anther campus, a faculty member (includes startup and retentin) r an emplyee. This includes cmmitments that are legally binding and apprved by the Chancellr/EVCP, Dean r Vice Chancellr, r equivalent. Obligatins included under this categry are assciated with cmmitments that have been apprved as f 06/30/2017, have dcumentatin that clearly defines the amunt cmmitted, wh is cntributing the funds (fr jint prgrams r shared respnsibility) and are required bligatins that must be fulfilled. Funds included in yur ending balances that are wed t anther unit, but are assciated with a legally bligated cmmitment t an external vendr r emplyee that may be paid by anther unit shuld be included here. Examples Any funds allcated t an existing faculty member under a CF2 (includes endwed chair funds, startup & retentin funds, BEAR Grants, Private Gifts t a faculty member fr research, any funding cmmitted t an emplyee in an emplyment letter and ther apprved cmmitments) Funding fr Apprved Jint Funded Prgrams Funding t a Student Assciatin MOU with an external vendr Purchase Orders Cst-Share arrangements when there is a signed letter frm the Dean r equivalent cmmitting the funds Cmmitted Obligatins Internal This categry includes funding that has already been cmmitted and set aside t cver an bligatin f funding wed t an internal Department r Divisin f the campus that is nt ultimately assciated with a cmmitment t an external vendr. Obligatins included in this categry are nt necessarily legally binding, but represent a cmmitment between units t prvide funding t the ther unit fr general use. Obligatins included under this categry are assciated with cmmitments that have been apprved as f 06/30/2017 and are apprved by the Chancellr/EVCP, Dean r Vice Chancellr, r equivalent. Examples Funds cmmitted t anther Department t supprt an initiative MOU between Departments t split Self-Supprting Graduate Prfessinal Degree Prgrams fees r ther revenue surces Departmental funding fr Glden Bear Orientatin Knwn Obligatins Funds that have been set aside fr future use fr items that are estimated but nt yet final, r funds that are being accumulated fr a specific purpse. Apprval t accumulate r set aside these funds has been granted as f 06/30/2017 by the Chancellr/EVCP, Dean r Vice Chancellr, r equivalent. Knwn bligatins can be fr external r internal recipients. Page 5

6 UC Berkeley Reserve Analysis Prject Guidelines Updated: 9/26/2017 Examples Funding received frm a State r UCOP initiative Internal Departmental multi-year prjects Funding fr capital imprvement prjects Saving fr Cst-Share arrangements where there is nt a signed letter frm the Dean r equivalent Funding fr an apprved faculty recruitment which has nt yet been cmpleted; apprval t cmmit the funds has ccurred, but bligatin t the emplyee is nt yet final Apprved funding t cver cst f mandatry cmpensatin increases r ther perating csts which exceed in-year incme streams Deficits Available Funds After applying the categries abve, whatever useable/spendable balances are left are included here. These balances are available t be spent n strategic prjects, at the campus, Divisin r Department level r can be used t prvide funding fr nging peratins in the event f disruptive revenue and/r expense shcks. This categry may include funds that are free t spend, but may be restricted by the purpse f the fund, like graduate student supprt as they can be used in the future t free-up funds that are nt restricted by purpse. Nte sme restricted fund balances may fall int this categry because they are unrestricted at the unit level. Examples Student supprt funds fr Graduate Divisin and Financial Aid & Schlarships Office Nn-cmmitted general Funds Future Liabilities Risk The Future Liabilities categry is nt an fficial ending balance categry. It has been included t help yu highlight ptential risks that may need t be cvered by yur existing balances if planned future resurces d nt materialize. Amunts included in this categry shuld be based n material multi-year cmmitments that have been apprved as f 06/30/2017 by the Chancellr/EVCP, Dean r Vice Chancellr, r equivalent. This categry includes funding that represents future dated allcatins/payments assciated with apprved cmmitments fr which funds have nt yet been secured. This includes cmmitments r capital prjects expected t be cvered by future fundraising effrts r future nging revenue streams. This categry is nt included in the drp-dwn ptins in the BAIRS reprt as funds in this categry d nt represent existing balances. Instead, there is a place n the SmartView Summary t include an amunt related t these types f cmmitments. Example $2.5 millin fr faculty start-up that will be paid ver 5 years. Funding fr years 2-5 have nt yet been secured, but are expected t be funded frm nging revenue streams (salary savings, PDST/SSGPDP revenue and/r gift funds; prtin related t years 2-5 wuld be at risk if the nging revenue streams dn t materialize Fund Usage After yur balances have been srted int the abve fund categries, we are asking that yu prvide usage infrmatin t help us further understand what yur balances represent. Belw are the uses that have been identified t help campus better understand what Departments are using r planning t use their balances fr. Sme f the uses were based n the CADS Purpse 4 field which is included as data in the BAIRS Supprt Schedule and the FFE Data Schedule (see the table in the Appendix B fr assistance in translating the CADS Purpse field t the usage categries belw). 4 CADS Purpse fields are nly included fr restricted gift funds. Page 6

7 UC Berkeley Reserve Analysis Prject Guidelines Updated: 9/26/2017 Start-up/Retentin Balances that will be used fr, allcated t, r therwise represent faculty start-up and/r retentin cmmitments fr specific faculty members. Chart-field attributes assciated with these types f funds wuld typically include start-up r retentin CF1s and faculty CF2s. Other Faculty Funds Balances that will be used fr r represent funds directly managed by a faculty member (utside f start-up and retentin) including research funds, chair funds, BEAR grants, etc. Chart-field attributes assciated with these types f funds wuld include specific fund numbers and/r specific CF1s and/r CF2s. Research Balances that will be used fr r represent any ther research funds that are nt directly managed by a faculty member used fr scientific, technical, and humanistic investigatin, including salaries and ther supprt f research prjects (excludes funds classified as Cntracts & Grants). Capital Imprvements Balances that will be used fr r represent supprt fr nging peratins f the physical plant, including its buildings and grunds, ther facilities, and equipment fr use by the University. It als cvers purchasing buildings, ther facilities, equipment, and land fr use by the University; including cnstructin and renvatins r t retire indebtedness. Student Supprt Balances that will be used fr r represent supprt fr undergraduate r graduate students, including schlarships, fellwships, awards, prizes, and private supprt fr wrk-study students. Instructinal Supprt Balances nt captured by the abve uses that will be used fr r represent supprt fr teaching, seminars, cnferences, lecturers, and teaching awards, including salaries, hnraria, and emplyee benefits. Nn-Instructinal Supprt Balances nt captured by the abve uses that will be used fr r represent supprt fr nn-instructinal services beneficial t individuals (including staff) and grups internal r external t the University (e.g., exhibits, museums, and similar facilities). Includes funding fr salaries and benefits f staff. Other Specific Initiatives Balances nt captured by the abve uses that will be used fr r represent supprt fr Department specific initiatives. Unidentified Balances fr which their uses have nt yet been identified r may be used fr multiple purpses (include detail in the ntes) r can be easily redirected. Page 7

8 UC Berkeley Reserve Analysis Prject Guidelines Updated: 9/26/ Intersectin f Fund Buckets, Fund Categries and Fund Usage Fund Buckets and Fund Categries Fund Categries Fund Buckets Unrestricted Funds Designated Restricted Gift Funds Restricted Endwments and FFEs Funds FFE Balances - Restricted Unusable n/a Pssible Pssible Pssible Pssible Cmmitted Obligatins External Cmmitted Obligatins Internal Pssible Pssible Pssible Pssible Pssible Pssible Pssible Pssible Pssible Pssible Knwn Obligatins Pssible Pssible Pssible Pssible Pssible Available Funds Likely Unlikely Pssible Pssible Pssible Fund classificatins (Unrestricted/Restricted) in BFS and CalPlan are based n hw funds are viewed at the campus level. As the funds are distributed thrughut the rganizatin, the level f restrictin may change, but the classificatin will remain. Unusable Shuld nly cntain funds frm the restricted classificatin and will include funding surces that are s restrictive in use that they cannt be used under the current fund terms. At the Department level, it shuld cntain funds that are restricted by use within the Department. Restricted funds that allw general use by the Department with n further restrictins wuld be cnsidered unrestricted by that Department and, therefre, available fr use if they are nt assciated with an bligatin. Cmmitted and Knwn Obligatins Will include a cmbinatin f funds frm the Unrestricted and Restricted classificatins. Available Funds Will primarily be made up f funds frm the Unrestricted classificatin, but may include funds frm the Restricted classificatin if they allw general use at the Department level. As we cntinue t adhere t the First Dllar Principle 5, Available Funds will be primarily made f unrestricted funds. 5 The practice f Divisins and Departments using dllars generated frm gifts, endwments, and ther restricted funds (in accrdance with fund restrictins) befre using unrestricted funds. Page 8

9 UC Berkeley Reserve Analysis Prject Guidelines Updated: 9/26/2017 Fund Categries and Fund Usage Usage Fund Categries Unusable Cmmitted Obligatins External Cmmitted Obligatins Internal Knwn Obligatins Available Funds Start-Up/Retentin Unlikely Likely Pssible Pssible Pssible Other Faculty Funds Unlikely Likely Pssible Pssible Pssible Research Pssible Likely Pssible Likely Pssible Capital Imprvements Pssible Pssible Pssible Likely Pssible Student Supprt Pssible Pssible Pssible Pssible Likely Instructinal Supprt Pssible Pssible Pssible Pssible Likely Nn-Instructinal Supprt Pssible Pssible Pssible Likely Likely Other Unit Specific Initiatives Pssible Likely Likely Likely Likely Unidentified Unlikely Unlikely Pssible Unlikely Likely Unusable Shuld nly cntain funds frm the restricted classificatin, therefre the fund usage shuld be based n the restrictin. Cmmitted and Knwn Obligatins Since these have been earmarked fr a specific reasn, their usage shuld be further defined based n the agreement. Available Funds Will likely include Unidentified usages r usages that relate t ur cre perating activities. 7. Examples T help illustrate the fund categries, fund usage, hw the lens/perspective used can change the categrizatin, here are sme examples t guide yu. Chancellr Christ cmmits $1 millin t supprt Equity and Inclusin in STEM (Science, Technlgy, Engineering, and Math). The cmmitment is fr general use in STEM and des nt include specific language as t hw The VC f Equity & Inclusin will use the funds r wh the funding will g t (an external vendr r anther Department, like Engineering). Fund Categries 1. Central Ledger Department (ZABUD) Perspective: If the funding has nt been allcated t Equity & Inclusin as f 06/30/2017, the $1 millin wuld be cnsidered a Cmmitted Obligatin-Internal in the Central Ledger. Since the funding has nt been distributed it is still included in ZABUD s balances. The cmmitment has been apprved by the Chancellr s it is a cmmitted bligatin. Since it has nt been determined hw the funds will be spent and n agreements with an external vendr r emplyee have been made, it is an internal cmmitment t a Divisin. 2. Equity & Inclusin Immediate Office Department Perspective: If the funding has already been distributed t Equity & Inclusin and it is in their balances as f 06/30/2017 this fund culd be classified as fllws depending n any agreements Equity & Inclusin has entered int as f 06/30/2017: Page 9

10 UC Berkeley Reserve Analysis Prject Guidelines Updated: 9/26/ If Equity & Inclusin has cmmitted sme f these funds t supprt the startup funding f a new Prfessr in STEM and the funding amunt is included in the ffer letter t that emplyee, the prtin f the funding allcated t startup wuld be cnsidered a Cmmitted Obligatin-External in Equity & Inclusin s ending balance If Equity & Inclusin has cmmitted sme f these funds t the Dean s ffice in Engineering t be used t supprt graduate students in Engineering, but the specific graduate students are nt identified in the cmmitment dcuments, the prtin f funding wed t Engineering fr graduate student supprt that is included in Equity & Inclusin s balances as f 06/30/2017 wuld be cnsidered a Cmmitted Obligatin-Internal. It is a cmmitment t anther Department/Divisin fr general use If this funding had been allcated t Engineering by 06/30/2017 and the funding is nw included in the Engineering Dean s ffices balances at 06/30/2017, then the funding wuld be cnsidered Available Funds. The Dean s ffice wuld need t spend it n graduate student supprt, but it culd be used t free up ther available funds fr general use If Equity & Inclusin has earmarked sme f the funding fr a cnference but is nt sure f the specifics, it wuld be cnsidered a Knwn Obligatin. Fund Usage Using the Fund Categries frm abve, here are examples f Fund Usage classificatin. 1. The Cmmitted Obligatin Internal included in Central Ledger Department s (ZABUD) balances is fr a multi-purpse initiative; its usage wuld be classified as Other Unit Specific Initiatives. 2. Funds in Equity & Inclusin s balances: 2.1. The Cmmitted Obligatin-External is fr a new Prfessr in STEM and is part f their ffer letter; its usage wuld be classified as Start-up/Retentin The Cmmitted Obligatin-Internal will be used t supprt graduate students in the Cllege f Engineering; its usage wuld be classified as Student Supprt Since the Cllege f Engineering cntinues t have the funding earmarked fr a graduate student, the usage fr the Available Funds included in Cllege f Engineering s balances wuld be Student Supprt The Knwn Obligatin is fr a cnference s it culd be further classified as Instructinal Supprt. Page 10

11 UC Berkeley Reserve Analysis Prject Guidelines Updated: 9/26/2017 Appendix A Private Philanthrpy tips What is the difference between a restrictin and a preference? A restrictin is an auditable criterin set by the dnr t determine the expenditure f their gift t the University. A restrictin may g beynd the purpse f a fund (chair, fellwship, schlarship, general, etc.) but shuld be f brad enugh scpe t allw fr flexibility and cntinuus utilizatin. Example: A fund that will supprt schlarships fr students majring in art histry at UC Berkeley. The purpse is schlarship; the restrictin is art histry. A preference is a criterin set by the dnr t further determine the expenditure f their gift t the university. A preference can g beynd the purpse and/r restrictin f a fund, but is nt subject t audit. A preference is treated as a restrictin when pssible but the campus may disregard it in rder t spend the funds. Example: A fund that will supprt need-based schlarships in the Cllege f Engineering at UC Berkeley, with a preference fr students majring in biengineering. The purpse is schlarship; the restrictin is Cllege f Engineering; the preference is a majr in biengineering. Only the dnr can set a restrictin(s) r a preference(s) n the University. A criterin set by UCOP, the Chancellr, dean, chair, etc. is an allcatin, which can change as needed. Nte that fund terms may be written with a restrictin and nt a preference, with a restrictin and a preference, r with nly a preference. Page 11

12 UC Berkeley Reserve Analysis Prject Guidelines Updated: 9/26/2017 Appendix B Translating CADS Purpse Field t Usage Categries CADS Primary Purpse Translatin Usage Categries A Agriculture/Research Services 1, 2 r 3 1 Startup/Retentin B Campus Imprvement 4 2 Other Faculty Funds C Chair 2, 3 r 7 3 Research D Chancellr's Unrestricted n/a 4 Capital Imprvements E Dnr Recgnitin n/a 5 Student Supprt F Graduate Student Supprt 5 6 Instructinal Supprt G Grad/Undegraduate Supprt 5 7 Nn-Instructinal Supprt H Instructinal Supprt 6 8 Other Unit Specific Initiatives I Library depends 9 Unidentified J Multipurpse depends K Nn-Instructinal Supprt 7 L Research 1, 2 r 3 M Undergraduate Supprt 5 N Unit Restricted n/a O Unit Unrestricted n/a P Purpse Pending n/a Ntes: 1. Represents general guidelines fr hw these categries culd be translated t the usage categries. It des nt include every pssible scenari. 2. Administrative Chairs wuld fall under Nn-Instructinal Supprt. 3. See belw fr Sub-Purpses that g with each CADS Purpse field. Sub-Purpse fields are included in the BAIRS Supprt Schedule and the FFE Data Schedule and can als be used t help determine the usage categry. Page 12